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File 1040ez Electronically

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File 1040ez Electronically

File 1040ez electronically Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. File 1040ez electronically Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. File 1040ez electronically However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. File 1040ez electronically The new provisions are in the Supplement to Publication 463, which is reprinted below. File 1040ez electronically Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. File 1040ez electronically After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. File 1040ez electronically Certain provisions of this new law may reduce your taxes for 2001. File 1040ez electronically The new law contains the following provisions. File 1040ez electronically A new depreciation deduction, the special depreciation allowance. File 1040ez electronically An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. File 1040ez electronically If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. File 1040ez electronically See Amended Return, later. File 1040ez electronically Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. File 1040ez electronically However, there is a limit on the depreciation deduction you can take for your car each year. File 1040ez electronically See Depreciation Limit later. File 1040ez electronically Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. File 1040ez electronically This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. File 1040ez electronically You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). File 1040ez electronically See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. File 1040ez electronically You can claim the special depreciation allowance only for the year the qualified property is placed in service. File 1040ez electronically Qualified property. File 1040ez electronically   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. File 1040ez electronically You bought it new. File 1040ez electronically You bought it after September 10, 2001. File 1040ez electronically (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. File 1040ez electronically ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. File 1040ez electronically Example. File 1040ez electronically Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. File 1040ez electronically Bob's car is qualified property. File 1040ez electronically Bob chooses not to take a section 179 deduction for the car. File 1040ez electronically He does claim the new special depreciation allowance. File 1040ez electronically Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . File 1040ez electronically 75). File 1040ez electronically He then figures the special depreciation allowance of $4,500 ($15,000 × . File 1040ez electronically 30). File 1040ez electronically The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . File 1040ez electronically 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). File 1040ez electronically However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . File 1040ez electronically 75), as discussed next. File 1040ez electronically Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. File 1040ez electronically The limit is increased to $23,080 if the car is an electric car. File 1040ez electronically The section 179 deduction is treated as depreciation for purposes of this limit. File 1040ez electronically If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. File 1040ez electronically For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). File 1040ez electronically Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. File 1040ez electronically S. File 1040ez electronically Individual Income Tax Return, by April 15, 2003. File 1040ez electronically At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. File 1040ez electronically ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). File 1040ez electronically If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). File 1040ez electronically Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. File 1040ez electronically For details, see Revenue Procedure 2002–33. File 1040ez electronically (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. File 1040ez electronically ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. File 1040ez electronically Example. File 1040ez electronically The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . File 1040ez electronically 75 x . File 1040ez electronically 20) depreciation deduction for his new car using MACRS. File 1040ez electronically Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. File 1040ez electronically Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. File 1040ez electronically Bob's new filled-in Form 2106 is shown later. File 1040ez electronically Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. File 1040ez electronically As a general rule, you must make this election by the due date (including extensions) of your return. File 1040ez electronically You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. File 1040ez electronically To get this extension, you must have filed your original return by the due date (including extensions). File 1040ez electronically At the top of the statement, print “Filed pursuant to section 301. File 1040ez electronically 9100–2. File 1040ez electronically ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. File 1040ez electronically Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. File 1040ez electronically Deemed election for return filed before June 1, 2002. File 1040ez electronically   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. File 1040ez electronically You filed your 2001 return before June 1, 2002. File 1040ez electronically You claimed depreciation on your return but did not claim the special depreciation allowance. File 1040ez electronically You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. File 1040ez electronically Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications
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Understanding Your CP299 Notice

Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.


What you need to do

  • If your organization hasn't filed its annual information return or e-Postcard, it must file as soon as possible.

Answers to Common Questions

Who can file Form 990-N (e-Postcard)

  • A tax-exempt organization other than a private foundation or political or foreign organization whose gross receipts are normally $50,000 or less.
  • A Section 509(a)(3) supporting organization of a religious organization whose gross receipts are normally $5,000 or less.

Where can I file Form 990-N (e-Postcard)?

  • Go to irs.gov/charities.
  • Type 990-N in the search box.
  • Click on the link for the Form 990-N.

Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP299, Page 1

Notice CP299, Page 2

Page Last Reviewed or Updated: 24-Dec-2013

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File 1040ez Electronically

File 1040ez electronically 6. File 1040ez electronically   How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File 1040ez electronically Prev  Up  Next   Home   More Online Publications